**please see attached excel Presented below are transactions related to Bogner Company. 1. On December 3, Bogner Company sold $667,100 of merchandise to Maris Co., terms 3/10, n/30, FOB shipping point. The cost of the merchandise sold was $386,600. 2. On December 8, Maris Co. was granted an allowance of $21,000 for merchandise purchased on December 3. 3. On December 13, Bogner Company received the balance due from Maris Co. ATTACHMENT PREVIEW Download attachment 5-5.xlsx Presented below are transactions related to Bogner Company. 1 On December 3, Bogner Company sold $667,100 of merchandise to Maris Co., terms 3/10, n/30, FOB shipping point. The cost of the merchandise sold was $386,600. 2 On December 8, Maris Co. was granted an allowance of $21,000 for merchandise purchased on December 3. 3 On December 13, Bogner Company received the balance due from Maris Co. Prepare the journal entries to record these transactions on the books of Bogner Company using a perpetual inventory system. (Credit account ttles are automatcally indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1 Dec. 3 (To record credit sale.) (To record cost of merchandise sold.) 2 Dec. 8 3 Dec. 13 Assume that Bogner Company received the balance due from Maris Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the rece (Credit account ttles are automatcally indented when amount is entered. Do not indent manually.) Date Jan. 2 Account Titles and Explanation Debit Credit 600. e receipt of payment on January 2.